网络审计实务现状及发展研究

【作者】 肖岚；

【导师】 李卫东；

【作者基本信息】 西南财经大学 ， 会计学， 2004， 硕士

【摘要】 一、写作背景互联网是信息革命的重要标志，是人类社会发展史上的伟大发明。全世界通过互联网连接起来，使社会经济的面貌和人类的生活状态发生了天翻地覆的变化。会计是记录企业经营管理活动和资金运动状况的信息系统，互联网技术的飞速发展使会计系统的功能和运行机制发生了深刻的变革，这种变革主要表现在网络会计系统的产生与发展。网络会计是在网络环境下对企业的交易和事项进行确认、计量、记录和披露的会计活动。网络会计系统以网络技术、大型数据库技术、安全技术等作为强大的技术基础，具有业务协同、远程处理、动态核算、实时报告、交互处理、网上披露等功能，将传统会计带入了一个全新的世界。网络会计的发展给审计理论研究和实践提出了新的挑战。审计的外部环境、业务范围、复杂程度以及审计风险与传统审计相比有了很大的改变，导致传统审计模式、程序和传统的审计机构、审计人员已不能满足新的客观条件的要求。同传统审计相比，网络审计应有新的组织和人员、新的运行模式、新的风险和质量控制政策、新的决策手段、新的方法和程序。可以说，网络审计是摆在审计研究人员面前的一个新的热点，也是一个难点，对网络审计理论与实务的研究具有较强的客观需求和现实意义。二、研究方法本文主要运用了规范研究的方法，同时与现实和实务有较强的结合。笔者参考了目前理论和实务界的主要研究文献，对其进行了总结和分析，充分肯定和吸取前人的成果，同时旗帜鲜明地指出目前现有的研究成果存在的不足与空白，即主要集中于探讨网络会计对审计地冲击和影响，或分析传统审计在面对网络会计信息系统时的局限与困<WP=4>惑；或从纯技术方面研究对网络系统的审计。接着，笔者提出自己的观点，首先阐明网络审计应将风险作为贯穿整个审计项目始终的审计决策的基本指导原则，然后重点阐述了网络环境下审计该如何实施的具体问题，详细论述了笔者对网络审计这种新型审计的认识与见解。在讨论中笔者注重运用了比较的方法，注重从多方面对网络审计与传统审计进行比较和探讨，既清晰地表明网络审计的创新之处，又强调对传统审计地继承和严沿革，力图从实务的角度全面地把握网络审计的本质与内容，更注重其可操作性。 三、主要内容笔者分三章对网络审计进行了探讨。网络会计概述网络在深刻改变人类社会经济发展的同时，也给记录经济活动的会计带来了巨大的变革，在网络技术、大型数据库技术、安全技术的支持下，网络会计具有以下传统会计信息系统难以企及的先进功能：业务协同功能。通过与业务部门的高度协同，所有会计基础数据实现了采集的实时化、实地化，彻底消除了会计信息的“孤岛现象”。远程处理功能。消除了地域的阻隔，取消了传统方式下耗时费力的凭证传递工作，使得集团公司、母公司、总公司对分支机构集中核算和统一管理变得轻而易举。动态核算功能。彻底扭转了传统方式下会计信息滞后的局限，通过实时业务处理、实时财务报告两大模块，从全新的高度重新定义了会计的“及时性”原则。交互处理功能。网络会计提供了极为丰富的数据资源，会计信息的使用者只要取得权限，就可以根据自己的需要“定制”个性化、多样化的财务报告，极大地提高了财务信息的价值。在本节中，笔者通过具体的实例演示了高度集中而又灵活的动态交互处理功能。网络披露功能。企业财务报告的网上披露，充分利用网络技术的优势，丰富了信息的内容，提高了信息发布的效率，并大幅度节约企业的信息发布成本，在本节中，笔者通过实例展示了会计信息网络披露的功能。 <WP=5>网络会计对审计的影响在本章中，笔者从三个大的方面论述了网络会计对审计的影响。审计环境方面。首先，审计的地理范围扩大，审计人员网络会计的远程处理功能使审计的大部分工作均在异地进行，审计的空间范围大大扩展。其次，审计的业务范围扩大。网络会计系统提供超越了单纯财务数据的综合信息，这要求审计人员更全面地把握企业的业务系统，从而扩大了审计的业务范围。审计面临的风险大大增加。审计风险是本文探讨的重点问题。笔者系统地分析了审计风险的构成、产生原因、风险对审计的重要性、风险管理的要点，进而从固有风险、控制风险、检查风险三个方面分别论述了网络会计环境下审计面临的新型审计风险，从而为导出本文的中心论点：网络审计应将“风险”作为审计决策的首要导向因素，做出铺垫。审计实务方面。本部分中，笔者主要从实务操作层面论述了网络会计对审计的影响，其中包括审计业务的复杂程度、对审计的重要信息来源——审计线索的影响，对审计方法及程序的影响，以及对审计报告的影响。在这里笔者指出，在网络环境下审计面临着比传统会计系统复杂数十倍的信息系统，传统的方法和程序有的已不再能满足审计的要求，从而再次为笔者对网络审计的实施方法的论述做出铺垫。审计机构和审计人员方面。笔者通过对先进国家与我国审计机构及人员素质的比较，指出，目前我国审计人员的知识体系的不合理，胜任计算机审计和网络审计的审计人员的严重匮乏是制约网络审计发展的重要因素。网络审计新思考在本章中更多还原

【Abstract】 Main Idea of this thesisInternet is an important symbol of information revolution, which was initiated in 90s of twentieth century, and it is also a great achievement in the history of human society. With the Internet, the whole world has been connected as a whole, and with the Internet, the world economy as well as people’s life has been greatly changed.Accounting, as the information system for recording and providing information on the enterprises’ business operation and cash flow, has also been extremely affected by the Internet technology. Network accounting is the first and foremost new concept that embodies the change.Network accounting system is based on network technology, database technology and security technology, and can provide many advanced functions including cooperation with commercial departments, remote transaction, just-in-time reporting, interactive treatment and financial information disposure through Internet.The Network Accounting System has brought challenges to the theory and practice of auditing. For example, the environment, scope of auditing business, complexity of auditing project and audit risk e.g., are dramatically different from that of traditional audit, so that the current module, procedure, organization of audit profession and the auditors’ competence can no longer meet the needs of new situation. Auditing on Network Accounting System should be performed under new procedure, new control policy and by new auditing staff. It can be concluded that Auditing on Network Accounting System has been a hot topic that professionals and scholars in auditing are facing, and this is also the <WP=10>reason why the author has chosen it as subject of the article. Methods of the researchIn writing the article, the author has mainly applied theoretical methods, but meanwhile, practical examples are also taken into consideration and taken as reference to support the topic.Brief of the contentThe author has expressed main opinions on Audit on Network Accounting System in 3 chapters.Chapter one Brief Introduction to Network Accounting SystemIn the chapter, main functions and characteristics of Network Accounting System are described, and also the advancement of Network Accounting System. But on the other hand, the Network Accounting System has certain drawbacks which should not be neglected, e.g. the violation and offense against the network system, stealing of financial data, fraud by related people or other risks. Chapter Two Impact of Network Accounting System to AuditingThe impact on Auditing brought by Network Accounting System is discussed from 3 main points.First, the environment that auditing works in. Because of the remote treatment function of Network Accounting System, the geographical scope of auditing is significantly enlarged. And the business scope of auditing is also expanded. But the most important is that in the environment of network Accounting System, the audit risk has severely increased and some new types of risk arise.Second, the practice of audit. The impact on the complexity of audit, on the trace of audit based on which carry out checking procedures, and on the methods and procedures of audit are discussed.Third, the HR structure of auditing organization and the knowledge and skill of auditors are far from satisfactory. We urgently need qualified <WP=11>auditing team to carry on the new kind of audit.Chapter Three New thoughts on Network AuditingIn the chapter, the author first and foremost comes up with a very clear opinion: Audit on Network Accounting System is a kind of synthetical audit based on risk assessment and management.First, the new audit is risk-oriented. Risk-Oriented Audit firstly appeared during the 1970’s and spread among western countries very fast. The most important characteristic of Risk-Oriented Audit is to concentrate on Risk Evaluation, Risk Control and Risk Management. At the same time, regard Risk as the top factor that audit decisions are based upon.From the above-mentioned definition, the aut更多还原